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Nonprofit · EIN 94-0397350

COLUMBIA CANAL COMPANY

Tax-exempt · FIREBAUGH, CA 93622

Financials

$2.5M$2.8M2023$4.3M$2.4M2024$4.4M$2.6M2025
Revenue Expenses · by fiscal year end
Financials of COLUMBIA CANAL COMPANY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$4,444,116$2,634,092$1,810,024$17,414,819$240,598$17,174,221
December 31, 2024990$4,331,589$2,429,190$1,902,399$15,401,459$41,455$15,360,004
December 31, 2023990$2,512,680$2,801,931-$289,251$13,619,722$215,998$13,403,724
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$3,682,935
Investment income
$406,508
Net gain from sales of assets
$213,743
Other revenue
$354,673

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$122,322
Other salaries and wages
$415,100
Salaries, compensation and benefits (total)
$746,081
Professional fundraising fees
$0
Legal fees
$11,248
Occupancy
$232
Depreciation
$691,224

Balance sheet and other

Total assets, start of year
$15,401,459
Total assets, end of year
$17,414,819
Total liabilities, end of year
$240,598
Net assets, end of year
$17,174,221
Land, buildings and equipment
$5,738,362
Publicly traded securities
$5,928,439
Gross receipts
$4,466,272
Employees
7
Year formed
1954
State of legal domicile
CA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
MICHAEL GARDNERManager
Officer
40$118,922
CHRIS CARDELLAPresident
Trustee or director
2$2,100
SHANE BURKHARTVice President
Trustee or director
2$750
KEN SAMARINDirector
Trustee or director
2$550
KIM BROWNDirector
Trustee or director
2$0
JARED SAMARINDirector
Trustee or director
2$0
BERNARD PUGETSecretary
Trustee or director
2$0
990 for the year ended December 31, 2024: 7 people
NameTitleHours / weekCompensation
MICHAEL GARDNERManager
Officer
40$81,607
CHRIS CARDELLAPresident
Trustee or director
2$2,000
SHANE BURKHARTVice President
Trustee or director
2$600
KEN SAMARINDirector
Trustee or director
2$450
KIM BROWNDirector
Trustee or director
2$0
JARED SAMARINDirector
Trustee or director
2$0
BERNARD PUGETSecretary
Trustee or director
2$0
990 for the year ended December 31, 2023: 8 people
NameTitleHours / weekCompensation
RANDY HOUKManager
Officer
40$90,462
MICHAEL GARDNERManager
Officer
40$16,923
CHRIS CARDELLAPresident
Trustee or director
2$2,000
SHANE BURKHARTVice President
Trustee or director
2$600
KEN SAMARINDirector
Trustee or director
2$450
KIM BROWNDirector
Trustee or director
2$0
JARED SAMARINDirector
Trustee or director
2$0
BERNARD PUGETSecretary
Trustee or director
2$0

Address and contacts

Address (IRS master file)
6770 AVENUE 7 1/2, FIREBAUGH, CA 93622-9615
Signed the 990
MICHAEL GARDNER, Manager
Phone
(559) 659-2426
Return prepared by
CUTTONE & MASTRO CERTIFIED PUBLIC ACCOUNTANTS

California records

California keeps its own records of charities and corporations. Search them by EIN 94-0397350 or by the name COLUMBIA CANAL COMPANY.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

Supply water to members and maintain canal system.

990 for the year ended December 31, 2025

Program accomplishments

  • Supply water to members and maintain canal system.

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
94-0397350
Tax-exempt status
501(c)(12): Benevolent life insurance association or mutual company
Donations deductible
No
Exempt since
1934
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$17,414,819
Income (IRS master file)
$4,466,272

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$4,444,116$2,634,092$17,414,819XML
990December 2024$4,331,589$2,429,190$15,401,459XML
990December 2023$2,512,680$2,801,931$13,619,722XML
990December 2022$1,669,502$2,558,761$13,531,658IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 94-0397350).

Questions about COLUMBIA CANAL COMPANY

What is the EIN of COLUMBIA CANAL COMPANY?
The employer identification number (EIN) of COLUMBIA CANAL COMPANY is 94-0397350.
Is COLUMBIA CANAL COMPANY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1934.
Are donations to COLUMBIA CANAL COMPANY tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does COLUMBIA CANAL COMPANY file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of COLUMBIA CANAL COMPANY due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did COLUMBIA CANAL COMPANY last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who are the officers and directors of COLUMBIA CANAL COMPANY?
The 990 for the year ended December 31, 2025 lists 7 people; 4 received compensation from the organization, the highest $118,922 (MICHAEL GARDNER, Manager).
How much revenue does COLUMBIA CANAL COMPANY have?
On its 990 for the year ended December 31, 2025 it reported revenue of $4,444,116, expenses of $2,634,092 and total assets of $17,414,819 at year end.

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